Meybod UniversityStrategic Management Accounting3092-68902120250522Six Sigma Training and Application: How to Become an Expert?Six Sigma Training and Application: How to Become an Expert?12321961210.22034/smajournal.2025.517209.1012FARoyaDarabiFull Professor r, Department of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran.0000-0003-1385-1034KhaterehPapaiePhD student in Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran.0009-0001-9294-6068Journal Article20250416In today’s competitive world, organizations are compelled to adopt modern management approaches in order to survive and achieve sustainable growth. Six Sigma, as a data driven methodology and a tool for continuous improvement, plays a vital role in enhancing quality, productivity, and organizational performance. This study aims to comprehensively examine the dimensions of Six Sigma training and its practical application, outlining the path to becoming a professional Six Sigma expert. Additionally, the study analyzes the role and impact of acquiring Six Sigma competencies on job opportunities and the professional advancement of accountants and financial managers. This research is applied and quantitative in nature, with a statistical population consisting of accountants employed in medium and large companies in Tehran. Simple random sampling was used, with a sample size of 150 participants. Data were collected using a standard Six Sigma questionnaire and semi structured interviews, and analyzed with SPSS software at both descriptive and inferential statistical levels. The validity and reliability of the tools were confirmed through exploratory factor analysis, Cronbach’s alpha coefficient, and expert evaluation. The results indicated that Six Sigma training significantly improves the quality and accuracy of accountants’ performance, enhances their ability to analyze financial data, identifies the root causes of errors, and reduces financial risks. Furthermore, obtaining Six Sigma certifications improves accountants’ job opportunities and professional status both nationally and internationally. The development of a culture of continuous learning, teamwork, and individual accountability was also highlighted as one of the key advantages of this approach.In today’s competitive world, organizations are compelled to adopt modern management approaches in order to survive and achieve sustainable growth. Six Sigma, as a data driven methodology and a tool for continuous improvement, plays a vital role in enhancing quality, productivity, and organizational performance. This study aims to comprehensively examine the dimensions of Six Sigma training and its practical application, outlining the path to becoming a professional Six Sigma expert. Additionally, the study analyzes the role and impact of acquiring Six Sigma competencies on job opportunities and the professional advancement of accountants and financial managers. This research is applied and quantitative in nature, with a statistical population consisting of accountants employed in medium and large companies in Tehran. Simple random sampling was used, with a sample size of 150 participants. Data were collected using a standard Six Sigma questionnaire and semi structured interviews, and analyzed with SPSS software at both descriptive and inferential statistical levels. The validity and reliability of the tools were confirmed through exploratory factor analysis, Cronbach’s alpha coefficient, and expert evaluation. The results indicated that Six Sigma training significantly improves the quality and accuracy of accountants’ performance, enhances their ability to analyze financial data, identifies the root causes of errors, and reduces financial risks. Furthermore, obtaining Six Sigma certifications improves accountants’ job opportunities and professional status both nationally and internationally. The development of a culture of continuous learning, teamwork, and individual accountability was also highlighted as one of the key advantages of this approach.https://www.smajournal.ir/article_219612_7853f04405f7a99f91cb6d4803b60e10.pdfMeybod UniversityStrategic Management Accounting3092-68902120250522Analyzing Factors Influencing Quality 4.0 Development in the Smart Supply Chain Using a Hybrid DEMATEL and Interpretive Structural Modeling (ISM) ApproachAnalyzing Factors Influencing Quality 4.0 Development in the Smart Supply Chain Using a Hybrid DEMATEL and Interpretive Structural Modeling (ISM) Approach245422066410.22034/smajournal.2025.519941.1018FAZahraAbbasi MeybodiMasters student of Performance Management, Department of Management, Meybod University, Meybod, Iran.HosseinMohebbiAssistant Professor, Department of Industrial Management, Faculty of Human Sciences, Meybod University, Meybod, Iran0000-0003-3859-8936Journal Article20250428In the era of digital transformation and increasing pressures on supply chains, the adoption of emerging technologies to enhance quality and ensure sustainable performance has become a strategic imperative. In this context, "Quality 4.0" emerges as a novel paradigm in quality management, leveraging tools such as the Internet of Things (IoT), Artificial Intelligence (AI), and Big Data to move beyond traditional quality control approaches. This study aims to identify and analyze the key factors influencing the implementation of Quality 4.0 in smart supply chains. To achieve this objective, relevant factors were first extracted through a comprehensive literature review and expert consultation. Subsequently, the causal relationships among the factors were examined using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method, followed by their hierarchical structuring via Interpretive Structural Modeling (ISM). The results offer a practical framework for decision-makers to identify foundational factors and prioritize them in facilitating the effective deployment of Quality 4.0. The findings provide valuable insights for developing innovative strategies that enhance flexibility, transparency, and competitive advantage in complex and dynamic supply chain environments.In the era of digital transformation and increasing pressures on supply chains, the adoption of emerging technologies to enhance quality and ensure sustainable performance has become a strategic imperative. In this context, "Quality 4.0" emerges as a novel paradigm in quality management, leveraging tools such as the Internet of Things (IoT), Artificial Intelligence (AI), and Big Data to move beyond traditional quality control approaches. This study aims to identify and analyze the key factors influencing the implementation of Quality 4.0 in smart supply chains. To achieve this objective, relevant factors were first extracted through a comprehensive literature review and expert consultation. Subsequently, the causal relationships among the factors were examined using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method, followed by their hierarchical structuring via Interpretive Structural Modeling (ISM). The results offer a practical framework for decision-makers to identify foundational factors and prioritize them in facilitating the effective deployment of Quality 4.0. The findings provide valuable insights for developing innovative strategies that enhance flexibility, transparency, and competitive advantage in complex and dynamic supply chain environments.https://www.smajournal.ir/article_220664_7cbc191094b8a38d2a83dfc082baacd3.pdfMeybod UniversityStrategic Management Accounting3092-68902120250522Investigating the Effect of the Theory of Constraints on Reducing Normal and Abnormal Spoilage in Rubber Manufacturing CompaniesInvestigating the Effect of the Theory of Constraints on Reducing Normal and Abnormal Spoilage in Rubber Manufacturing Companies546922004310.22034/smajournal.2025.517671.1013FAElaheSarhadiPhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.0009-0002-8772-6551Journal Article20250418The theory of constraints is an effective management philosophy that focuses on identifying and overcoming the limitations of production systems. This theory, by providing a coherent framework for optimizing processes, helps rubber companies reduce waste and increase productivity. The purpose of the present study is to investigate the effect of the theory of constraints on reducing normal and abnormal waste in rubber companies. This study is applied in terms of purpose and descriptive and survey in terms of data collection. The statistical population of this study includes management accountants, production managers of rubber companies and university faculty members. The statistical sample size was 115 people and the questionnaire was distributed among the statistical sample. The validity of the questionnaire was confirmed through interviews with professors and experts in the field. Cronbach's alpha was also used to test the reliability of the questionnaire. The Kolmogorov-Smirnov test was used to measure the normality of the data, and SPSS software and T-test were used to analyze the data. The results of the study showed that the theory of constraints reduces normal and abnormal waste in rubber manufacturing companies. Removing unnecessary constraints can improve workflow and reduce waste. When production bottlenecks are optimized, efficiency increases and the likelihood of waste decreases.The theory of constraints is an effective management philosophy that focuses on identifying and overcoming the limitations of production systems. This theory, by providing a coherent framework for optimizing processes, helps rubber companies reduce waste and increase productivity. The purpose of the present study is to investigate the effect of the theory of constraints on reducing normal and abnormal waste in rubber companies. This study is applied in terms of purpose and descriptive and survey in terms of data collection. The statistical population of this study includes management accountants, production managers of rubber companies and university faculty members. The statistical sample size was 115 people and the questionnaire was distributed among the statistical sample. The validity of the questionnaire was confirmed through interviews with professors and experts in the field. Cronbach's alpha was also used to test the reliability of the questionnaire. The Kolmogorov-Smirnov test was used to measure the normality of the data, and SPSS software and T-test were used to analyze the data. The results of the study showed that the theory of constraints reduces normal and abnormal waste in rubber manufacturing companies. Removing unnecessary constraints can improve workflow and reduce waste. When production bottlenecks are optimized, efficiency increases and the likelihood of waste decreases.https://www.smajournal.ir/article_220043_7dcdfbd83ba0ced6f34aa83bf2f98a27.pdfMeybod UniversityStrategic Management Accounting3092-68902120250522The Impact of Financial Innovation on Corporate Risk Management with Emphasis on the Moderating Role of Financing ConstraintsThe Impact of Financial Innovation on Corporate Risk Management with Emphasis on the Moderating Role of Financing Constraints709022148310.22034/smajournal.2025.519378.1016FAMohammadNorouziAssistant Professor, Lecturer, Accounting Department, Gonbad-Kavoos University, Gonbad-Kavoos, Golestan, Iran0000-0002-9222-1358FarhadAziziDepartment of Accounting, Safadasht Branch, Islamic Azad University, Tehran, Iran.0009-0003-0623-4860VahidOskouDepartment of Administrative Sciences and Economics, Faculty of Humanities and Sports Sciences, Gonbad Kavous University, Gonbad Kavous, Iran0000-0002-8028-5856Journal Article20250426Development theory emphasizes the efficient use of economic resources in the economy, because the optimal use of economic resources translates into productive investment, which ultimately leads to sustainable economic growth. The development of financial innovations in the economy with technology creates changes and greater efficiency in financial institutions that can provide better financial products and services. Financial market transactions and the use of derivative instruments are closely related to the daily business activities of companies. As an important part of business operations, organizational risk management is affected by financial innovations. Financial innovations can improve the return on investment and stability of companies, making it easier for them to refinance and manage financial risks. Therefore, based on this argument, the purpose of the present study is to investigate the effect of financial innovation on risk management of companies listed on the Tehran Stock Exchange using a sample of 167 companies during the period 1394 to 1402. The results of the research findings show that financial innovation improves organizational risk management. Also, in accordance with the second hypothesis of the research, financing constraints have an interactive effect on the relationship between financial innovation and organizational risk management.Development theory emphasizes the efficient use of economic resources in the economy, because the optimal use of economic resources translates into productive investment, which ultimately leads to sustainable economic growth. The development of financial innovations in the economy with technology creates changes and greater efficiency in financial institutions that can provide better financial products and services. Financial market transactions and the use of derivative instruments are closely related to the daily business activities of companies. As an important part of business operations, organizational risk management is affected by financial innovations. Financial innovations can improve the return on investment and stability of companies, making it easier for them to refinance and manage financial risks. Therefore, based on this argument, the purpose of the present study is to investigate the effect of financial innovation on risk management of companies listed on the Tehran Stock Exchange using a sample of 167 companies during the period 1394 to 1402. The results of the research findings show that financial innovation improves organizational risk management. Also, in accordance with the second hypothesis of the research, financing constraints have an interactive effect on the relationship between financial innovation and organizational risk management.https://www.smajournal.ir/article_221483_98d0620e55bcbea26107b01f34c3b915.pdfMeybod UniversityStrategic Management Accounting3092-68902120250522Investigating the relationship between managers' overconfidence and stock crash risk with emphasis on the mediating variable of company sizeInvestigating the relationship between managers' overconfidence and stock crash risk with emphasis on the mediating variable of company size9112022237810.22034/smajournal.2025.522626.1022FANimaOsanlouAssistant Professor, Accounting Department, Rasht Branch, Islamic Azad University, Rasht, IranNarjesBagheri SolaymandarabiAccounting, Master's degree, Islamic Azad University, Rasht, IranJournal Article20250510The role of managers' personality traits and worldview on their professional judgment is not hidden from anyone, and therefore interpreting its dimensions can help control managers' emotions and excessive reactions to the spread of good and bad news about the business unit. Overconfidence, as a personality type that is rooted in exaggerated self-esteem, will have negative consequences on managers' estimates, evaluations, and most importantly, professional judgment. Therefore, in this study, we are looking for the relationship between managers' overconfidence and the risk of stock collapse. The correlation method has been used to analyze the data. The statistical population studied is 174 companies listed on the Tehran Stock Exchange. The results of the present study show that the more managers are optimistic about future events, the more their desire to invest will be, and consequently, the risk of stock collapse will increase. Also, the size of the company, as a moderating variable, will moderate and control the relationship between overconfidence and the risk of stock collapse.The role of managers' personality traits and worldview on their professional judgment is not hidden from anyone, and therefore interpreting its dimensions can help control managers' emotions and excessive reactions to the spread of good and bad news about the business unit. Overconfidence, as a personality type that is rooted in exaggerated self-esteem, will have negative consequences on managers' estimates, evaluations, and most importantly, professional judgment. Therefore, in this study, we are looking for the relationship between managers' overconfidence and the risk of stock collapse. The correlation method has been used to analyze the data. The statistical population studied is 174 companies listed on the Tehran Stock Exchange. The results of the present study show that the more managers are optimistic about future events, the more their desire to invest will be, and consequently, the risk of stock collapse will increase. Also, the size of the company, as a moderating variable, will moderate and control the relationship between overconfidence and the risk of stock collapse.https://www.smajournal.ir/article_222378_78c770a3f2d529a8993d480e8bf179d9.pdfMeybod UniversityStrategic Management Accounting3092-68902120250522Explaining the pattern of application of the theory of constraints in Iranian commercial banksExplaining the pattern of application of the theory of constraints in Iranian commercial banks12113622307910.22034/smajournal.2025.521046.1020FAArefKhoshrumoiniDepartment of Accounting, Faculty of Humanities, Azad University, Zahedan Branch, Zahedan, Iran0009-0006-8971-7180Seyed MahmoodMoosavi ShiriAssociate Professor of Payame Noor University, Mashhad, Iran.0000-0003-0158-7774MahdiSalehiDepartment of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.0000-0003-2698-9817Journal Article20250504The aim of the present study was to explain the pattern of application of the theory of constraints in Iranian commercial banks. The present study was conducted with a mixed approach (qualitative and quantitative). Also, in terms of data certainty, it is an exploratory research and in terms of purpose, it is in the field of applied research. In the qualitative part, the multifaceted grounded theory approach was used to explain the pattern of application of the theory of constraints in Iranian commercial banks. In this combined method, in addition to paying attention to the research background and theoretical foundations, theoretical data is collected and empirical data is collected through interviews with experts. The above combined method enriches the research and its results. With the purposeful snowball sampling method and until theoretical saturation is reached, 8 university professors, managers and bank accountants were interviewed and data were collected. In the quantitative part, the model was validated by distributing a questionnaire to 34 experts. According to the experts, four dimensions of banking performance, banking operations management, resource management, and loan management, fourteen components, and sixteen indicators were identified. This study shows that using theoretical and empirical data and adapting them to valid theoretical frameworks can provide valuable insights for operational and strategic decision-making in the banking industry. Given the increasing importance of data and advanced analytics, banks can benefit from this approach to stay at the forefront of innovation and provide better services to their customersThe aim of the present study was to explain the pattern of application of the theory of constraints in Iranian commercial banks. The present study was conducted with a mixed approach (qualitative and quantitative). Also, in terms of data certainty, it is an exploratory research and in terms of purpose, it is in the field of applied research. In the qualitative part, the multifaceted grounded theory approach was used to explain the pattern of application of the theory of constraints in Iranian commercial banks. In this combined method, in addition to paying attention to the research background and theoretical foundations, theoretical data is collected and empirical data is collected through interviews with experts. The above combined method enriches the research and its results. With the purposeful snowball sampling method and until theoretical saturation is reached, 8 university professors, managers and bank accountants were interviewed and data were collected. In the quantitative part, the model was validated by distributing a questionnaire to 34 experts. According to the experts, four dimensions of banking performance, banking operations management, resource management, and loan management, fourteen components, and sixteen indicators were identified. This study shows that using theoretical and empirical data and adapting them to valid theoretical frameworks can provide valuable insights for operational and strategic decision-making in the banking industry. Given the increasing importance of data and advanced analytics, banks can benefit from this approach to stay at the forefront of innovation and provide better services to their customershttps://www.smajournal.ir/article_223079_27ed3dfb8055c820f928e23f89c9410a.pdf